Case Study Competition Rules Blood

2014

Case: 14-1 Bringing Students Together
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Type: Consolidation
Subject: Assess whether the various contractual arrangements (1) result in an entity meeting the definition of a VIE and (2) allow for a wholly-foreign owned subsidiary to consolidate a VIE structure.
Applicable courses: Advanced or Graduate

Case: 14-2 Trojan Stockpiles
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Type: Financial instruments
Subject: Determine the accounting for stock retirements as well as exposure to accounting changes and error corrections.
Applicable courses: Advanced or Graduate

Case: 14-4 Spartan Casino
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Type: Financial instruments
Subject: Application of the cash flow hedging requirements of ASC 815-20.
Applicable courses: Advanced or Graduate

Case: 14-5 Quality Waste Removal
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Type: Qualitative goodwill impairment assessment
Subject: Evaluate the use  and application of the qualitative goodwill impairment assessment.
Applicable courses: Intermediate

Case: 14-6 Making Connections
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Type: Earnings management
Subject: Evaluate a process narrative, identify relevant controls, and plan operating effectiveness testing for internal controls in accordance with the PCAOB and AICPA standards.
Applicable courses: Auditing

Case: 14-7 eVade Pays Up
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Type: Contingencies
Subject: Apply the key concepts of derecognizing a liability and to distinguish the difference between a contractual or legal liability and a contingency.
Applicable courses: Intermediate

Case: 14-8 Tiger Pride Enterprises
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Type: Group audits
Subject: Applying the requirements of the Statement on Auditing Standards Special Considerations—Audits of Group Financial Statements (Including the Work of Component.
Applicable courses: Auditing

Case: 14-9 O.T.T. Incorporated
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Type: Financial instruments
Subject: Determining the accounting for other-than-temporary impairments on debt and equity financial instruments.
Applicable courses: Intermediate or Graduate

Case: 14-10 In-process Research and Development
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Type: Long-lived assets
Subject: Evaluating alternative accounting treatments for subsequent out-licensing of assets used for in-process research and development activities that were originally acquired in a business combination.
Applicable courses: Advanced or Graduate

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The Arthur W. Page Society, in alliance with the Institute for Public Relations, conducts an annual competition for the writing of original case studies by students enrolled in an accredited school of business, communication or journalism and who are pursuing a degree that is focused on corporate communications and the practice of public relations. The objectives of the competition are to introduce the practical applications of the core principles that define public relations as a critical function of management to scholars, teachers, and students, and encourage research that contributes to the profession's body of knowledge and provides practical suggestions on how to improve the corporate public relations function.

Student authors of winning entries and their faculty advisors are awarded cash prizes and recognized by the nation's leading corporate communications executives.

*******THE COMPETITION IS NOW CLOSED*******

Note: All opinions expressed in the Arthur W. Page Society Case Study Competition case submissions are those of the individual authors or commentators and do not necessarily represent the views or policies of the Arthur W. Page Society.

Jack Koten Award

The grand prize winner receives the Jack Koten Case Study Award, named in honor of John A. "Jack" Koten, one of the founding members of the Arthur W. Page Society and its first president. The winning students are invited to the annual Awards Ceremony held each year at the Page Society's Spring Seminar in New York.


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